Mr. Yap Wai Wing, an ACCA member, started his accountancy career practising as an audit executive few years back. Besides being involved in auditing, his portfolio has included accounting works and taxation services as well. His practical working experience enabled him to deeply analyse financial statements of different companies from different perspectives. He also developed an excellent understanding of auditing techniques, which are helpful in explaining to students the application of technical accounting standards. Academically, Wai Wing has started tutoring at young age and is currently lecturing both CAT and ACCA programmes at various institutions. Wai Wing made learning easier by giving practical examples of how various theories being applied. He always emphasises on the ‘why’ rather than the ‘what’ in the subject and this has helped many students to avoid mistakes in tricky exam questions. Wai Wing is a very patient and passionate lecturer. He understands the needs of students who struggling for the subject. He always takes extra time to go slow and guide those students who is in need.